TMI Blog2021 (12) TMI 915X X X X Extracts X X X X X X X X Extracts X X X X ..... eeded against and absolute confiscation was restricted on such goods that were not so established. There are no evidence that the first appellate authority had been intimated during the hearing that further documentation would be made available. Nevertheless, one set of documents is claimed by Learned Counsel for the appellant to have also been placed before the first appellate authority. In the l ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... er 2021 of Commissioner of Customs (Appeals), Mumbai III brings the dispute before us for the second time. On the former occasion, owing to dismissal of their appeal by the first appellate authority on the ground of non-compliance with condition of pre-deposit, the Tribunal, vide order no. A/86974/2019 dated 25th October 2019 in customs appeal no. 86676 of 2019, restored the matter before the fi ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 0 gms and Indian currency amounting to ₹ 1,13,19,000/-. It is seen from the records that the investigating authority had released gold bars with foreign marking weighing 2000 gms as well as the entirety of gold bars of Indian marking and the silver upon production of documents validating ownership with the remaining goods seized on 1st March 2018. 3. Owing to the absence of any other acce ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... tention of Learned Counsel that the first appellate authority had failed to take these documents into consideration while dismissing their appeal. 5. We have heard Learned Authorized Representative who submits that, under section 123 of Customs Act, 1962, it is the responsibility of the person from whom the goods were seized to establish licit possession and that, in the absence of such evidenc ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... be scrutinized. 7. To enable that course of action, we set aside the impugned order and remand the matter back to the original authority for further disposition of the seized goods and Indian currency in accordance with the provisions of law. The Tribunal had considered this matter to be of sufficient urgency to be listed out-of-turn for disposal. Therefore, it is only appropriate to direct th ..... X X X X Extracts X X X X X X X X Extracts X X X X
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